Study On The Optimization Of Interal Control Of Accounts Receivable Of L Company

The company's use of credit sales has a positive role in promoting sales,improving performance,occupying the market and other aspects.However,with the increase of credit sales,the company has too many accounts receivable,which may cause bad debts due to uncertain risks,which will be more unfavorable for the company in the early stage of development or transformation on its growth path.In the early stage of the transformation,in order to quickly occupy a place in the market,L Company adopted credit sales and the volume of transactions increased year by year,especially in 2018,accounts receivable continued to explode,large accounts receivable successively became bad debts,and the company's performance was under pressure.In view of this,this paper takes L company as the research object,according to the actual situation of the company,uses the theoretical knowledge to analyze and optimize the internal control of the company's accounts receivable.This paper first analyzes the current situation of L company's accounts receivable,and finds that the total amount of the company's accounts receivable is large.There are many reasons for the bad debts of accounts receivable due to the lack of timely understanding of customers' business conditions and the non-profit status of customers.Then,based on the above situation,the paper analyzes the internal control of accounts receivable and the questionnaire survey method,and finds that the company has defects in the design and operation of internal control of accounts receivable: there is no special credit management department for internal audit Second,according to the existing problems of the company,the optimization is carried out.In the optimization process,the AHP is used to determine the necessity and importance of the optimization index to the company to determine the optimization plan.Finally,the expected effect of the implementation of the optimization plan is summarized and the implementation of the safeguard measures are proposed.It provides a reference for L company and other companies in the same industry to improve the internal control system of accounts receivable.